Sixteenth Amendment

In 1895 the Supreme Court of the United States ruled that the income tax on individuals passed by Congress was unconstitutional. (Article 1 Sec. 2 - Taxes shall be apportioned among the States) Article 1 Sec. 9 - Taxes must be apportioned by the States.

Not to be deterred, Congress passed the Sixteenth Amendment. These parts of Article 1, Sec. 2 and Sec. 9 were destroyed. Ratified 1913

Almost forty years earlier Abe Lincoln and Congress passed the Revenue Act. This was the first income tax (August 1861) a graduated income tax -------- War costs.

In 1848 Karl Marx and Frederick Engels wrote the "Communist Manifesto"
For Communism to replace Capitalism, Marx and Engels proposed ten points.
One of them--------- A heavy progressive or graduated income tax

The NPCA website states that the top 1% of income earners pay 35% of the taxes
The bottom 50% of income earners pay 4% of the income taxes in the U.S.